Effective Dates: 09/23/2024 - Present Previous | Next

TN 251 (09-24)

SI 00830.700 Home Produce for Personal Consumption

CITATIONS:

Social Security Act as amended, Section 1612(b)(8)
20 CFR 416.1124(c)(24)

A. Definition of home produce

Home produce is food which a person catches in the wild or raises.

B. Policy for home produce for personal consumption

1. Home produce which is consumed

Home produce is excluded from income if it is consumed by the individual or the individual's household.

2. Home produce which is sold

The proceeds from the sale of home produce are earned or unearned income according to the chart below:

If the activity is . . . and the individual is . . . and the income was derived from land the income from which is. . . then the value received is . . .
not a trade or business (RS 01802.002) N/A N/A unearned income
​ not an Indian N/A net earnings from self-employment (NESE)
A trade or business an Indian exempt from income tax by reason of a Federal statute or treaty unearned income
​ ​ not exempt from income tax by reason of a Federal statute or treaty NESE

C. Procedure for home produce for personal consumption

1. Assumption about use

Assume that any home produce which an individual alleges will be used for personal or household consumption will be so used.

2. Amount of home produce traded or sold is small

If the produce is basically raised for home consumption rather than as a business and the amount of produce traded or sold is small (e.g., extra eggs, home-canned beans, etc.), assume that the production costs equaled the value of what was received. No income is derived from such a trade or sale.

3. Accept allegation

Accept an individual's allegations concerning the raising, catching, and consuming of home produce unless you have reason to question the allegation.

4. Documentation

If you apply an assumption from SI 00830.700C.1 or SI 00830.700C.2 in this section, document the allegation only. No further development or documentation is needed.

To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0500830700
SI 00830.700 - Home Produce for Personal Consumption - 09/23/2024
Batch run: 09/23/2024
Rev:09/23/2024